Report Summary
This report provides members of the Scottish Police Authority's Audit, Risk & Assurance Committee with an overview of the internal audit planning process for the year ahead, providing assurance of the robust approach undertaken, and to provide Members with the proposed internal audit plan for 2025/26 for consideration and recommendation for approval.
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Meeting
The publication discussed was referenced in the meeting below
Audit, Risk and Assurance Committee - 6 February 2025
Date : 06 February 2025
Location : online
Report detail
Public Sector Internal Audit Standards (“PSIAS”) require the Chief Internal Auditor to produce an annual, risk-based audit plan, which takes into account the risk management framework and the strategic objectives of the SPA and Police Scotland, and the views of senior managers and the ARAC.
The purpose of this audit plan is to direct internal audit resources in the most efficient manner to provide assurance to the Accountable Officer and Board, through the ARAC, that the key risks to the achievement of SPA’s and PS’s objectives are being managed effectively.
Internal audit provides a crucial role in the SPA’s four lines of defence assurance model and a key aim of the plan is to provide assurance on the overall adequacy and effectiveness of the framework of: governance, risk management and control as required to prepare the annual governance statement.
SPA officials have worked with internal audit on the development of the proposed plan. This also included seeking the view of key partners including: Police Scotland, HMICS and external audit.
Appendix A provides an overview of the approach taken to develop the plan including the scrutiny and challenge undertaken by the SPA.
BDO have prepared a draft internal audit plan at Appendix B.
SPA officials including the Accountable Officer endorse this plan for the Audit Risk and Assurance committee consideration and approval.
